Internal Revenue Code:Sec. 6502. Collection after assessment

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 66 - LIMITATIONS
        Subchapter A - Limitations on Assessment and Collection
      

Statute

    Sec. 6502. Collection after assessment
 
    (a) Length of period
      Where the assessment of any tax imposed by this title has been
    made within the period of limitation properly applicable thereto,
    such tax may be collected by levy or by a proceeding in court, but
    only if the levy is made or the proceeding begun -
        (1) within 10 years after the assessment of the tax, or
        (2) if -
          (A) there is an installment agreement between the taxpayer
        and the Secretary, prior to the date which is 90 days after the
        expiration of any period for collection agreed upon in writing
        by the Secretary and the taxpayer at the time the installment
        agreement was entered into; or
          (B) there is a release of levy under section 6343 after such
        10-year period, prior to the expiration of any period for
        collection agreed upon in writing by the Secretary and the
        taxpayer before such release.
    If a timely proceeding in court for the collection of a tax is
    commenced, the period during which such tax may be collected by
    levy shall be extended and shall not expire until the liability for
    the tax (or a judgment against the taxpayer arising from such
    liability) is satisfied or becomes unenforceable.
    (b) Date when levy is considered made
      The date on which a levy on property or rights to property is
    made shall be the date on which the notice of seizure provided in
    section 6335(a) is given.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 806; Pub. L. 89-719, title I,
    Sec. 113(b), Nov. 2, 1966, 80 Stat. 1146; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
    100-647, title I, Sec. 1015(u)(1), Nov. 10, 1988, 102 Stat. 3573;
    Pub. L. 101-239, title VII, Sec. 7811(k)(2), Dec. 19, 1989, 103
    Stat. 2412; Pub. L. 101-508, title XI, Sec. 11317(a), Nov. 5, 1990,
    104 Stat. 1388-458; Pub. L. 105-206, title III, Sec. 3461(a), July
    22, 1998, 112 Stat. 764.)
 

Miscellaneous

                                 AMENDMENTS
      1998 - Subsec. (a). Pub. L. 105-206, Sec. 3461(a)(2), struck out
    first sentence of concluding provisions which read as follows:
    ''The period so agreed upon may be extended by subsequent
    agreements in writing made before the expiration of the period
    previously agreed upon.''
      Subsec. (a)(2). Pub. L. 105-206, Sec. 3461(a)(1), added par. (2)
    and struck out former par. (2) which read as follows: ''prior to
    the expiration of any period for collection agreed upon in writing
    by the Secretary and the taxpayer before the expiration of such
    10-year period (or, if there is a release of levy under section
    6343 after such 10-year period, then before such release).''
      1990 - Subsec. (a)(1). Pub. L. 101-508, Sec. 11317(a)(1),
    substituted ''10 years'' for ''6 years''.
      Subsec. (a)(2). Pub. L. 101-508, Sec. 11317(a)(2), substituted
    ''10-year period'' for ''6-year period'' wherever appearing.
      1989 - Subsec. (a). Pub. L. 101-239 substituted ''unenforceable''
    for ''enforceable'' in last sentence.
      1988 - Subsec. (a). Pub. L. 100-647 amended last sentence
    generally.  Prior to amendment, last sentence read as follows:
    ''The period provided by this subsection during which a tax may be
    collected by levy shall not be extended or curtailed by reason of a
    judgment against the taxpayer.''
      1976 - Subsec. (a)(2). Pub. L. 94-455 struck out ''or his
    delegate'' after ''Secretary''.
      1966 - Subsec. (a). Pub. L. 89-719 inserted sentence at end
    providing that the period provided by this subsection during which
    a tax may be collected by levy shall not be extended or curtailed
    by reason of a judgment against the taxpayer.
                      EFFECTIVE DATE OF 1998 AMENDMENT
      Amendments by Pub. L. 105-206 applicable to requests to extend
    period of limitations made after Dec. 31, 1999, with special
    provisions relating to requests made on or before such date, see
    section 3461(c) of Pub. L. 105-206, set out as a note under section
    6501 of this title.
                      EFFECTIVE DATE OF 1990 AMENDMENT
      Amendment by Pub. L. 101-508 applicable to taxes assessed after
    Nov. 5, 1990, and to taxes assessed on or before that date if the
    period specified in this section (determined without regard to the
    amendments made by Pub. L. 101-508) for collection of such taxes
    has not expired as of such date, see section 11317(c) of Pub. L.
    101-508, set out as a note under section 6323 of this title.
                      EFFECTIVE DATE OF 1989 AMENDMENT
      Amendment by Pub. L. 101-239 effective, except as otherwise
    provided, as if included in the provision of the Technical and
    Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such
    amendment relates, see section 7817 of Pub. L. 101-239, set out as
    a note under section 1 of this title.
                      EFFECTIVE DATE OF 1988 AMENDMENT
      Section 1015(u)(2) of Pub. L. 100-647 provided that: ''The
    amendment made by this subsection (amending this section) shall
    apply to levies issued after the date of the enactment of this Act
    (Nov. 10, 1988).''
                      EFFECTIVE DATE OF 1966 AMENDMENT
      Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966,
    regardless of when title or lien of United States arose or when
    lien or interest of another person was acquired, except in a case
    in which a lien or title derived from enforcement of a lien held by
    United States has been enforced by a civil action or suit which has
    become final by judgment, sale, or agreement before Nov. 2, 1966,
    or in a case in which the amendment would impair a priority held by
    any person other than United States holding a lien or interest
    prior to Nov. 2, 1966, operate to increase liability of such
    person, or shorten the time for bringing suit with respect to
    transactions occurring before Nov. 2, 1966, see section 114(a)-(c)
    of Pub. L. 89-719, set out as a note under section 6323 of this
    title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 302, 4961, 6013, 6015,
    6103, 6255, 6330, 6331, 6503, 6672, 6694, 6703 of this title.